| 高校国库集中支付的实施与探讨 |
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| 引用本文： | 蒋菊红. 高校国库集中支付的实施与探讨[J]. 青海师范大学学报(哲学社会科学版), 2006, 0(2): 10-12 |
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| 作者姓名： | 蒋菊红 |
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| 作者单位： | 青海师范大学,财务处,青海,西宁,810008 |
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| 摘 要： | 建立国库集中支付制度是2000年国库系统改革的重点之一。本文通过对实施国库集中支付前后财政预算支出的会计核算的变化,探究高校财务工作施行国库集中支付制度的必要性以及面临的问题和应采取的措施。
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| 关 键 词： | 高校 国库支付 实施 |
| 文章编号： | 1000-5102(2006)02-0010-03 |
| 收稿时间： | 2005-11-28 |
| 修稿时间： | 2005-11-28 |
The Discussion and Implementation on Exchequer's Centralized Payment in Colleges and Universities |
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| JIANG Ju-hong. The Discussion and Implementation on Exchequer's Centralized Payment in Colleges and Universities[J]. Journal of Qinghai Normal University(Philosophy and Social Sciences Edition), 2006, 0(2): 10-12 |
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| Authors: | JIANG Ju-hong |
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| Affiliation: | Fbtancial Department, Qinghal Normal University,Xining 810008, China |
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| Abstract: | It is one of the keystones in exchequer system reform of 2000 to build the system of exchequer's centralized paymeot.Through the changes of accountant estimation on financial budget payouu before and after the implementing the centralized payment,this article discusses the necessary of implementing exchequer's centralized payment in financial work of colleges and universities,and discusses the facing problems and the appropriate measurements. |
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| Keywords: | colleges and universities exchequer payment implement |
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